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2011 (11) TMI 606 - UTTARAKHAND HIGH COURTExtract: .......tatute has not made any distinction between UHT buttermilk and ordinary buttermilk, whereas it has made specific distinction between UHT milk and fresh milk/pasteurized milk. 5. We accordingly allow the revision applications, and set aside the judgments of the Tribunal and of the appellate authority, and quash the assessment orders and the demands.
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